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DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… represents the smallest portion of overall revenue for local governments, it was the fastest growing source of … the pandemic – increasing more than 50% between 2019 and 2023, from $2.8 billion to $4.4 billion. Outside of New York … budget deficits, including overriding the property tax cap to increase their tax levies. Local governments are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsOpinion 91-48
… planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards (board … by board member's personal attorney) GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's … brought by an attorney who was his close friend, business associate and personal attorney. In this regard, the court …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… The Jackson Heights area is one of New York City’s most diverse communities with one of the highest concentrations of immigrants, many running their own businesses and making … The Jackson Heights area is one of New York Citys most diverse communities with one of the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesState Comptroller DiNapoli Releases School District Audits
… Central School District – Cash Management (Tioga County) Interest earnings were not maximized. District officials did … available funds in a financial institution with higher interest rates, the district’s interest earnings could have … in-house. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… Central School District – Nonresident Tuition (2019M-120) Although district officials billed most nonresident …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… investment policy. As a result, officials did not maximize interest earnings for the district. Auditors determined … Auditors also found officials did not seek competitive interest rates. Officials earned interest totaling $246,431 … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsWho to Report – Enhanced Reporting
… VDC within 30 days of hire, and you must provide NYSLRS with documentation confirming that the employee has joined …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportIT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the Towns of … for with reserve funds and the Board has not developed a written reserve fund policy or documented its rationale for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Opinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29State Comptroller DiNapoli Releases Municipal and School Audits
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The district lacked a formal procedure for identifying and reporting potential conflicts of interest … without favoritism. Specifically, officials responsible for purchasing did not advertise in the district’s official …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 88-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9New York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… tourism industry, a pillar of the city's economy,” said Donna Keren of NYC & Company . “Prior to the pandemic, the …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… purposes in the state Department of Economic Development (DED) and Urban Development Corp. (UDC). The budget requires … measures to evaluate performance outcomes, and requires DED to annually post online a report on all economic development assistance granted by DED or UDC. A separate provision eliminates annual reporting …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadComptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 91-61
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to … Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives to incarceration service …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Brownfield Cleanup Program
… assistance, tax credits, and liability relief to assist developers in cleanup efforts. Prior to the Brownfield … may not be known at the time of acquisition—contributed to developers’ reluctance to purchase even minimally …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Oversight of Industrial Hemp (2018-S-32) The department’s program has rapidly expanded opportunities for industrial hemp production in the state. However, the department does …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Receiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower monthly benefit to provide for a possible payment to a designated beneficiary … how they affect your potential benefit, and then save or print it. Sign in to your Retirement Online account , go to …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-election